Presented below is a condensed version of the comparative balance sheets for Nash Corporation for the last two years at December 31. 2017 2016 Cash $ 345,150 $ 152,100 Accounts receivable 351,000 360,750 Investments 101,400 144,300 Equipment 581,100 468,000 Accumulated Depreciation-Equipment (206,700 ) (173,550 ) Current liabilities 261,300 294,450 Common stock 312,000 312,000 Retained earnings 598,650 345,150 Additional information: Investments were sold at a loss of $19,500; no equipment was sold; cash dividends paid were $58,500; and net income was $312,000. Prepare a statement of cash flows for 2017 for Nash Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)